You’re Invited! On Wednesday, March 14, we will present our semi-annual update on the state tax developments involving E-commerce and the treatment of digital goods and services including: software, cloud computing, web-based services, web-hosting, and electronic data processing. The taxation of emerging technologies is an area of tax law that is developing as quickly as … Continue Reading

The Utah Tax Commission recently issued Private Letter Ruling No. 10-011 (2/24/12) in which it determined that the provision of certain web-based services are subject to sales tax under two newly amended sections of the Utah Code. The ruling is a significant shift from prior rulings in Utah that held that access to software on … Continue Reading

Gearing up for the fight to take place in Congress over not just one but three federal sales tax nexus bills, over the weekend, eBay again reached out to its users through a mass email campaign aimed to increase awareness of and membership in eBay Main Street, the Internet e-retailer’s grassroots network that “keeps [users] … Continue Reading

Snowbirds aren’t the only ones flocking to Florida this February. The E- commerce nexus battle has apparently also flown the coup to the Sunshine State. As of last week, there were four pieces of legislation—two in the Senate; two in the House—concerning affiliate nexus in Florida. The two Senate bills—SB 1514 and SB 2098—came up … Continue Reading

It seems that “everything’s up to date in Kansas City”*—and the rest of Kansas for that matter—when it comes to the tax treatment of SaaS, or software as a service. On Monday, in an opinion letter issued by the Office of Policy and Research, the Department of Revenue determined that charges for a “hosted software … Continue Reading

A first hearing on H.F. 1849, a bill filed in the Minnesota House of Representatives last month which, if enacted, would enact affiliate nexus as the law in Minnesota, was held in the House Tax Committee last week. Two prominent retailers headquartered in Minnesota—Best Buy and Target—took the lead in testifying before the House Subcommittee. … Continue Reading

A hearing is scheduled to occur today on H.B. 1694, a bill filed earlier this month in the Hawaii House of Representatives that includes click-through and affiliate nexus provisions. The House Committee on Finance will hear testimony later today regarding the proposed legislation. What Does the Legislation Say? The bill defines a person “engaged in … Continue Reading